Accounting system and apparatus



' May 10, 1932.

J. L. BABER, JR 1,857,123

ACCQUNTING SYSTEM AND APPARATUS Filed Dec. 9. 1926 2 Sheets-Sheet l gwumltot Patented May 1932 UNE'EED STATES PATENT. oFFioa JOHN LAFAYETTEBABER, JR, OFL'YNCHBURG, VIRGINIA.

aoooonrme sYsrnM AND APPARA US Application filed December 9, 1926. Serial no.fs,704.

This invention relates to accounting sys-.

tems and appartus for use in factories and other places of business where it is essential.

that complete and accurate records be made of the number andnature of tasks completed by'each employee.

The salient purpose of theinvention is to enable separate employer and employee records, pertinent to each completed task, to be is. made in a single operation thereby saving time besides insuring exact duplication of the 1 records. I

Another purpose of the invention is to further simplify the recording procedure by the provision of a unitary record receiving medium in combination with -marking means operable to mark 'duplicateindicia on differ ent portions of the receiving medium and to 4 simultaneously detach one of the marked portions for delivery tothe employee.

A still further purpose of the invention is to prevent incomplete and inaccurate marking of thereceiving medium throughthe in- 7, strumentality of a safety device functioning 511' to permit operation of the" marking means only when said marking means is'disposed 1n proper'markmg relatlon to the receiving medium.

Briefly stated the mve-ntlon consists .1n providing a record sheet in combination with a.

marker operable to mark dupllcate indiciaon different portions of the sheet and to s1- to the record receiving medium prior to the. actual marking operationv the marker 1s equipped with a device normally holding the marker inoperative and adapted to be engaged and displaced by the record receiving medium only when the latter and the marker are relatively positioned to insure accurate placing of the record, indicia.

In the present instance I have elected to; disclose the invention with particular reference to its us in a shoe factory for recording, in duplicate, the completion of each operationiin the manufactureof a shoe'and the 55 time clock number orothersymbolidentifying the operator. :In this application of the invention use ismade of a record receiving medium which may consist of, a sheet of any suitable material. 'Thebodyportionof the sheet, which isused as a shop sheet, serves as the employer or factory record while the marginalportion of the sheet is subdivided by ruled or scored lines to providecoupons detachable from the body of thesheet for retention-by the employee ashis evidence of the completion of atask concerning which record indicia is marked on both the body of the sheet and the said coupon. 'Each sheet thus used may be provided with an'identify- 7o ingserial number and the same serialnumher is preferably marked on eachv of the, several coupons. In addition, each coupon is printed or otherwise marked to indicate a particular operation in themanufacture of a shoe and duplicate marking may also be made on the body of the sheet opposite the attached end of the coupon. Duplicate notations regarding the labor cost incident to each operation may be alsomarked both on the body of the' sheet andv on thecoupons. It will be understood that the seriel number and the markings relative to the nature of the various operations and the labor costs incident thereto are printed or otherwise provided on the sheet and coupons in theoriginal production of the sheet and are of a more or less permanent nature. The operation title, and cost markings on the body of the sheet are so located with reference to the marginal 0011- pons' that by glancing at the marginal portion of the body of thesheet from which a coupon has been detached, as hereinafter described, the nature of the operation and the labor cost represented by the detached coupon may be readily ascertained. In lieu of this arrangement the body of the sheetmay have merely the'cost of each operation printed thereon oppositetheattached end of the coupon representing thatparticular operation in which event the nature of the operations represented by the detached coupons may be ascertained by placing the shop sheet on a master sheet of similar construction so that the coupons on the master sheet serve as a substitute for the coupons detached from the shop sheet in checking up the various operations represented by'the detached coupons. V

For use in connection with the aforementioned shop sheet each employee is provided with an implement having duplicate markers for marking the time clock numbers or other symbol identifying the employee on one-of the coupons and on the body of the sheet simultaneously to indicate both on the body of the sheet and on the coupon that the particular operation represented by the coupon has been completed by that particular employee. To preventloss of time incident to manual detachment of thecoupons the implement is preferably provided with cutting edges for servering the coupon from the sheet simultaneously with the marking operation. In addition to the aforesaid cutting and marking means the implement may also be provided with a numbering device actuated by each operation of the implement to 'consecutively number the marked coupons so that by comparing the first and the last numbered coupons turned in by any employee for a given period the number: of op-' erations completed by the employee for period may be readily determined.

Fora morecomplete understanding of the specific construction and application of the invention generally outlined in theforegoing reference will now be had to the following detailed description taken in'connection'with the accompanying drawings in which,

Figure 1 is a viewin side elevationof the marking and cutting implement.

such

Figure 2 is a vertical longitudinal sectional view. I

Figure 3 is a plan View of one of the detached levermembers of the marking implement. 7

Figure 4: is a view similar to Figure 3 of the remaining lever member.

Figure 5v is a view similar to Figure 1 but partly broken away to show the pawl and ratchet mechanism of the coupon numbering along Proceeding now to a more detailed discussion of the drawings reference will be had initially to the record receiving medium or shop sheet shown in Figure 10. As previously stated, the body portion 5 of the sheet Title legends 9, representing difierent opera-- tions in the manufacture of a shoe are marked in duplicate on the coupons and on the marginal portion of the body 5 of the sheet immediately adjacent the attached ends of. the coupons and it is also preferred. that each coupon and the marginal portion of thebody of the sheet at the attached end of the coupon, be marked in duplicate, as indicatedat 10 to designate the labor cost of the operation represented by the vcoupon.

The marking implement providedfor use in connection with the aforementioned sheet consists of a lower member 12 equipped with side flanges 13 carrying, at their forward ends, a pivot 14 upon which is mounted the forward ends of an upper member 15,. the rear ends of both members being normally spaced apart by a spring 16 and shaped to provide handle members 17. Immediately in the rear' of the pivot 14 members 12 and 15 are provided with opposing blocks 18 and 19' pinned thereto as indicated at 20. The block 18 is equipped with detachable front and rear duplicate marking plates 21 which are held thereto by dove-tailed joints 22 and the portion of the block between these marking plates is formed to provide an upper transversely extending serrated cutting edge 23.

The block 19 is equipped, in a similar manner,

. with front and rear plates 24 opposing the marking plates 21 and with an intermediate transversely extending serrated cutting edge 25 opposing the upper cutting edge 23. The plates 21 are both formed with characters representing the time clock number or other identifying symbol of the employee to whom theimplement is assigned so that when the two members of the implement are pressed together with the record sheet interposed therebetween a duplicate marking of the time clock number or other identifying symbol is obtained, one of-such markings being placed on one of the coupons and the other on the body of the sheet as hereinafter more particularly set forth.

The member 15 of the implement, as shown to advantage in Figures2 and 3, is of substantially inverted U-shape in cross-section and the lower edges of the side portions 15a of the member are sharpened for a portion of their length and disposed at a slight angle to provide longitudinal cutters 26 inclining downwardly and rearwardly' from theends of the transverse cutter 23 to a point 27 inter mediate the length of said member.- Frompoint 27 to the rear'end'of the member the depth of the side portions 15a is materially.

reduced and the lower edges of said side portions are provided with depending lugs 28; The members 12 and 15 are normally relatively positioned as shown to advantage in the resistance of said spring by engagementof the lugs 28 with the upper end of a trigger 30. This trigger is mounted, near its upper end, on a pivot 31 secured to the flanges 13 of the member 12 and is engaged at its lower end by a flat spring 32 which serves to normally hold the trigger in the position shown in Figure 5. n

In the use of the implement to record completion of an operation by the employee, one of the coupons 7 is inserted in the slot 29 until the free end of the coupon engagesand swings the trigger 30 out of engagement with the lugs 28 to permit the members 12 and .15 to be subsequently pressed together; When the free end of the coupon has been inserted in the slot to the extent necessary to release the trigger it will beunderstood that the free end of the coupon is located between the rear printing plate 21 and the underlying plate 24;

of the block 19, while-the marginal portion of the body of the sheet immediately adjoining the attached end of the coupon is positioned between the front printing plate 21 and the underlying plate 24. Preferably, in this position of the record sheet and the implement, the transverse and longitudinal cutters of the implement will coincide with the transverse ruling or scored lines defining the c'oupon. When, after the insert-ion of the record sheet as aforesaid, the handle members 17 are pressed together the plates 21-will mark the body of the sheet and the coupon in duplicate as indicated at 3.3 in Figure 10 and at the same time the coupon will be detached from the body of the sheet through the instrumen-- tality ofthe transverse cutters 23 and 25 and the longitudinal cutters 26. When pressure on the handle 17 is released spring 16 functions to return members 12 and 15 to the position shown in Figure 5 while spring 32 acts to reengage the trigger 30 with the lugs 28 to hold said members 12 and 15 against opera tion until the record sheet and coupon is again properly inserted betweenthe marking portions ofthe members. The trigger, when returnlng to=norma1 position, serves as a pusher topartially eject the coupon as will be readily understood.

It will also be observed that the indicia or;

markings onthe body portion of the record sheet are located adjacent the ends of the coupon portions, so thatthe same may be used by the operator of, thedevice as a guide in severing the coupons. By placing the nose or front end of the device adjacent a marking on the body portion and holding the device at right angles to the edge of the body portion, the operator may be assuredthat he will impart the additional markings in the desired positions andseverthecoupon along the desired linesi Thus it may be said that the indicia or markings on the body portion serve as a guide in the operation independently of the lines defining the coupon.

In addltlon tothe foregolng provis on may be made forconsecutlvely numbering the coupons marked by successive operations of the A mechanism for accomplish-- implement. ing this is illustrated diagrammaticallyin Figures 1, 5' and 8; As shown in these figures a shaft 3& carrying the number wheels 35 is mounted in the side portions 15a of the member 15. One of the terminals of this shaft protrudes into an offset casing 36 formed by pressing outwardly a portion of one of the flanges 13 and is equipped with a ratchet 37, engaging a spring pressed pawl 38 mounted inthe casing 36, and adapted to be rotated by cooperation with said pawl each time the members 12 and 15are pressed together. As the specific details of construc- 7 tion by which the number wheels are operated.

in sequence forms no part of this invention no description thereof is believed necessary. The member 12 carres a bed plate 38a for cooperation with the number wheels 35 and this bed plate is terminally recessedasindicated at 38b to afford the necessary clearance for the'cutters 26 when the members 12 and 15 are pressedtogether. I

In the modification shown in Figure 8 an ink. ribbon 39, having its terminals attached to suitable winding and unwinding rollers 10 and i1 is trained around the number wheels 35 and the printingplates 21." In order to clear the transverse cutter 23 the ribbon is passed through suitable slots provided in the block 18 at opposite sides of the cutter and forming entrance and exit openings to a recess 12 in which is positioned a guide element 13 over which the ribbon is trained. Additional guide elements 43 may also be provided to support the ribbon in its passage from the number wheels 35 to the printing plates 21 cutters of the member 15 may be serrated as 1 indicated at 44111 Figure 9. i

' helpful in detecting fraudulent separation of By 1 providing either the transverse or longitudinal cutters, or both, with a serrated edge a distinctive outline is imparted to the detached margins ofthe coupon which is coupons from the body of the sheet. If complete detachment of themarked coupon is not: desired the cutters may be formed to merely perforate or otherwise weaken the fig marginal portions of the coupons.

Having'thus'disclosed'what I now conceive to be a preferred apparatus for reducing the principles of the invention to practice it will be understood that various changes in the construction and design of such apparatus may be resorted to within the scope of the appended claims Without departing from the spirit of the invention as defined thereby,

and I may say specifically,but not exclusively', that Wl16n,i11 the claims, I refer to cutting or severing means orelements, I intendto cover not only means for actually severing a coupon but also means for providing for its severance as by scoring, creasing, perti g and the like.

What I claim is Q 1'. Apparatus of the character described comprising a marker including relatively movable members between which the mate- S lr rial to be marked is gripped during the marking operation, a device normally arrangedto hold said movable members in spaced relation and to therebyprevent operatlon of the marker, said device being in position to be 81i engaged and displaced to an inoperative position by the material to be marked when the latter is properly placed between the said movable members of the marker, said device functioning when the movable members are W simultaneously mark different portions of the said material, cutters carried by the tool and arranged around one of the marking elements to detach the portion of the material marked thereby and means functioning to eject the detached marked material from the implement subsequent to the marking operation.

3. Marking apparatus of the character recited in claim 2 in which the last named means normally serves to prevent operationof the marker and is arranged to be displaced to' an inoperative position by engagement with the material to be marked only when the marker is in proper relation to said material.

4. Marking apparatus of thecharacter demarked thereby and means functioning to' eject the marked material from the implement subsequent'to the marking operation.

'5. A- device of the character described com prising-pivoted members having their operative portionssubstantially U-shaped in cross section, cooperativema-rkingelements carried by and locatedv within said members, cooperative cutting elementscarriedby and located within said members, and additional cooperative cut-ting elements constituted by the edges of said U-shaped portions.

6; A device of the character described comprising, pivoted members having their op-' erative portions substantially U-shaped in cross section, cooperative markmg. elements carried by and located within said members, I cooperative cutting elements carried by and" located within said members,'additional cooperative cutting elements constituted by the edges of said members, and cooperative numl bering elements carried by and located with in said U-shaped portions.

7. A device-of the character'described comprising, pivoted members, cooperativema-rking elements carried partly-"by'one vand partly by the other of said members, and cooperative cutting elements carried partly by one and partly by theother of said members, said marking and cutting elements being adapted to operate upon a sheet inserted between the pivoted members and-the cutting elements being designed to perform an incision on the sheet in a non-straight line.

8'. A device of the character described comprising, relatively movable members, cooperative marking elements carried by said members and spaced from each other, c0- operative cutting elements transversely disposed in said members between said marking elements, and additional cooperative cutting elements constituted by said members themselves.

9. A device of the character described comprising, relatively movable. members, cooperative marking elements carried by said members and spaced from each other, cooperative cutting elements transversely disposed in said members between said marking elements, an auxiliary marking device also carried bysaid members, and additional coop- JOHN LAFAYETTE BABER, JR.

CERTIFICATE OF CORRECTION.

Patent No. 1,857,123. May 10, 1932.

'JOHN LAFAYETTE BABER, .IR.

It is hereby certified that error appears in the printed specification of the above numbered patent requiring correction as follows: Page 4, line 100, claim 6,'for "members" read U-shaped portions, and line 102, for "U-shaped portions? read members; and that the said Letters Patent should be read with these corrections therein that the same may conform to the record of the case in the "Patent Office.

Signed and sealed this 12th day of July, A. D. 1932.

M. J. Moore,

(Seal) Acting Commissioner of Patents. 

